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Cabio Company manufactures two products, Product C and Product D. The company estimated it would incur $177,910 in manufacturing overhead costs during the current period. Overhead currently is applied to the products on the basis of direct laborhours. Data concerning the current period's operations appear below: Required: a-1. Compute the predetermined overhead rate under the current method. (Round your answer to 2 decimal places.) Answer is complete but not entirely correct. 2. Determine the unit product cost of each product for the current year. (Round your intermediate calculations and final answers to decimal places.) Answer is complete but not entirely correct. b. The company is considering using an activity-based costing system to compute unit product costs for external financial reports instead of its traditional system based on direct labor-hours. The activity-based costing system would use three activity cost pools. Data relating to these activities for the current period are given below: Determine the unit product cost of each product for the current period using the activity-based cosung approach. (Round your intermediate calculations and final answers to 2 decimal places.) . The company is considering using an activity-based costing system to compute unit product costs for external financial reports instead of its traditional system based on direct labor-hours. The activity-based costing system would use three activity cost pools. Data relating to these activities for the current period are given below: Determine the unit product cost of each product for the current period using the activity-based costing approach. (Round your intermediate calculations and final answers to 2 decimal places.)